Bachelor of Science Degree in Accounting

Department of Accounting Mission

The mission of the Department of Accounting is to provide programs, at both the undergraduate
and graduate levels, that prepare our students for careers as professional accountants
in public practice, industry, and other areas, and for advancement into graduate programs.
We will do this by maintaining high academic standards, superior teaching, quality
research, significant service, and the effective use of technology. We recognize the
importance of continuous improvement, high ethical standards, and diversity in the
educational environment.

Statement of Goals

The Department will provide intellectual contributions that benefit the academic and
professional communities.

The Department of Accounting faculty will provide accounting instruction in support
of our departmental mission.

The Department will provide service to national, regional and local professional associations
and to the University and local communities.

Accreditation

In addition to college-wide accreditation, the Bachelor of Science in Accounting and
the Master of Science in Accounting programs are separately accredited by AACSB International.

Admissions Requirements

College of Business Administration students are eligible to declare a major in accounting
if they have thirty semester hours earned and an overall average of 2.2 or higher
on all work taken prior to declaring an accounting major.

The Department of Accounting ordinarily requires 50% of the Major hours of accounting
courses to be taken in residence at UNO in order to receive an undergraduate degree
in accounting. The accounting faculty strongly urges students with less than a 3.0
GPA not to take more than six hours of accounting per semester.

Student Learning OutcomesBachelor of Science in Accounting

Students will demonstrate a proficiency in financial accounting and governmental accounting
concepts.

Students will demonstrate proficiency in auditing concepts.

Students will demonstrate a proficiency in individual income taxation concepts.

Students will demonstrate proficiency in cost/managerial accounting and accounting
information system concepts.

Students will demonstrate the effective use of computers and information technology.

Students will demonstrate a proficiency in conducting auditing, financial accounting,
and tax research.

Must select either FTA 2650 as Humanities Elective or MANG 2472, 3474 as Elective
or Business Elective.

Required for all first-time full-time students.

PRE- CPA PROGRAM

Purpose

The purpose of the Pre-CPA program is to provide the courses needed to take the CPA
exam in Louisiana. The program is intended to be an alternative to rather than a replacement
for the Master of Science programs.

Requirements

To be eligible to take the CPA exam in Louisiana an individual must meet the following
criteria from a university or college approved by the board:

Possess at least a baccalaureate degree,

Have at least 150 semester hours of post-secondary, graduate, or post-graduate education
classes,

Have college/university credit for the specific accounting courses and electives,
and

Have college/university credit for twenty-four hours of business courses including
a course in commercial law as it affects accountancy.

See Department for specific courses and limitations. Additional details regarding
the requirements to take the CPA exam are listed at: www.cpaboard.state.la.us.

Minor in Accounting

Students may earn a minor in accounting by completing 19 hours of accounting courses
with a cumulative GPA of 2.0 or better in all accounting courses attempted. Twelve
hours of these accounting courses must be completed at UNO with a cumulative GPA of 2.0 or better. The following accounting
courses comprise the minor in accounting: Accounting 2100, 3120, 3121, 3122, 3131,
and six hours of accounting electives from accounting courses open to accounting majors
for degree credit. Three of the six hours of accounting electives must be 3000 level
or above. Accounting 2130 may not be used for credit toward the minor in accounting.

Honors in Accounting

To graduate with Honors in Accounting the following requirements must be fulfilled:

Complete the usual requirements for accounting majors.

Maintain a minimum cumulative grade point average of 3.5 in accounting courses and
3.5 overall.